Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks

Authors

  • Prof. Dr Daniela Feschiyan Department of Accounting and Analysis, Faculty of Finance and Accounting, UNWE Author
  • Senior Assist. Prof. Dr Radka Andasarova Department of Accounting and Analysis, Faculty of Finance and Accounting, UNWE Author

Keywords:

Banks, Credit risk, Accounting information, Impairments for credit losses, IFRS 9 Financial Instruments
G21, M40, M48

Abstract

This article is a follow-up on the authors' research on the relationship and interdependence between accounting information, accounting analysis, and credit risk management in banks. Analysis of the quality of the loan portfolio, as well as bringing the key trends in the management of credit risk out are processes that need to be modernized, given the dynamics of economic phenomena in the banking sector. The purpose of this study is to present procedures for accounting analysis and credit risk assessment, and recognition of expected credit losses corresponding to the philosophy of IFRS 9 Financial Instruments.

References

NA (2013). Regulation (EU) No. 575/2013 of the European Parliament and of the Council of June 26, 2013 on prudential requirements for credit institutions and investment mediators. OJ L 176. DOI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0575

NA (2008). Regulation (EC) No. 1126/2008 of the European Commission of November 3, 2008 for the adoption of certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council. OJ L 320. DOI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32008R1126

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Published

2017-12-21

Issue

No. 1 (2017)

Section

Articles

License

Copyright (c) 2017 Daniela Feschiyan, Radka Andasarova (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Feschiyan, D., & Andasarova, R. (2017). Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks. UNWE Yearbook, 1, 5-24. https://bjiep.e-dnrs.org/index.php/yb/article/view/5990